BEFORE THE AUTHORITY FOR ADVANCE RULING UNDER GST, GUJARAT
re :Inox Air Products Pvt. Ltd., decided on 25-3-2025
👉 The AUTHORITY FOR ADVANCE RULING Judgement:-
✔️ In terms of section 17(5)(h) applicant is required to reverse ITC involved in inputs used in outward supply which was in transit.
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The Hon’ble Calcutta High Court, in the case of Dipak Sarkar v. The State of West Bengal and Others, dismissed the writ petition and held that the assessee is liable to pay the GST on payment received after implementation of the GST regime for the work orders given prior to the implementation of the GST regime.
The Hon’ble Gujarat High Court in M/s. Sopariwala Export (P.) Ltd. held that the levy of 160% Compensation Cess on the supply of branded chewing tobacco products by manufacturers to merchant exporters for export must be kept in abeyance.
The Hon’ble Delhi High Court in the case of M/s. JSW Steel Limited issued notice in the writ petition filed challenging Circular No. 212/6/2024-GST dated June 26, 2024 wherein it has been mandated to collect CA/CMA certificate from the recipient ensuring that the credit has been reversed relating to post-sales discount.
